The Socio-Economic Rights and Accountability Project (SERAP) has given the Independent National Electoral Commission (INEC) seven days to account for more than ₦126.46 billion in public funds it says were appropriated for electoral operations but allegedly diverted, lost, mismanaged or otherwise left unaccounted for.
The organisation said the funds were earmarked for the procurement of ballot boxes, electoral devices and materials, sensitive materials and result sheets, vehicles, accreditation devices, audit and consultancy services, digital archiving and other goods and services required for elections.
SERAP based its demands on findings contained in the 2023 audited report of the Auditor-General of the Federation, published on 7 August 2026. According to the organisation, the findings covered various periods between January and December 2022 and, in some instances, extended to 31 December 2023.
SERAP called on INEC to provide details of the expenditure, including the beneficiaries, contracts, procurement processes, contractors and suppliers, as well as evidence showing the delivery, use and current status of the goods, services and electoral assets.
It also urged INEC Chairman Professor Joash Amupitan and the commission to refer the alleged financial and procurement violations identified by the Auditor-General to the Economic and Financial Crimes Commission (EFCC) and the Independent Corrupt Practices and Other Related Offences Commission (ICPC).
The organisation further called for the identification of public officials, contractors, companies, suppliers and consultants responsible for the transactions and the recovery of any funds found to have been unlawfully or irregularly paid, lost, diverted or spent on goods and services that were not supplied or properly utilised.
In a letter dated 12 September 2026 and signed by SERAP deputy director Kolawole Oluwadare, the organisation said:
“Electoral resources are public resources. INEC must be able to account for every naira, demonstrate that it was lawfully spent and show that it served the purposes for which it was appropriated.”
SERAP added:
“We would be grateful if the recommended measures are taken within 7 days of the receipt and/or publication of this letter. If we have not heard from you by then, SERAP shall take all appropriate legal actions to compel you and INEC to comply with our request in the public interest.”
The letter also stated:
“These findings are particularly disturbing given the constitutional importance of INEC and the fact that the expenditure concerns resources appropriated for the administration of Nigeria’s electoral system.”
“These findings suggest a grave violation of the public trust and the provisions of the Nigerian Constitution 1999 (as amended), national anticorruption laws, and the country’s obligations under the UN Convention against Corruption.”
According to SERAP, the Auditor-General reported that INEC:
“irregularly paid” over ₦112 billion [₦112,155,597,845.00] “for ballot boxes, electoral devices, items and materials without competitive bidding or a BPP Certificate of No Objection.”
SERAP further quoted the Auditor-General as saying:
“The Auditor-General found ‘no evidence that the items were procured.’ The ‘contracts were awarded to companies whose competences, experience, capacities, addresses and factory locations were unknown.’ He is concerned that the money ‘may have been diverted.’ He wants the money recovered.”
On the procurement of vehicles, SERAP said the Auditor-General raised concerns over another payment, stating:
“INEC also ‘paid over ₦1 billion [₦1,058,925,000.00] for Toyota Prado TXL 2021 Model without advertisement, competitive bidding, bid evaluation or a BPP Certificate of No Objection.’ The Auditor-General fears that the money ‘may have been lost’ and that the contracts ‘may have been inflated.’”
On ballot guides and other electoral materials, SERAP quoted the report as saying:
“INEC ‘paid over ₦3 billion [₦3,136,806,050.00] to four contractors for ballot guides, sensitive materials and result sheets before the contracts were awarded, with no evidence of payment.’ The Auditor-General is concerned that the money ‘may have been diverted.’ He wants the money recovered and remitted to the treasury.”
The organisation also highlighted another set of payments, saying:
“INEC also ‘paid over ₦9 billion [₦9,245,965,502.60] for 22 contracts for similar goods and services’, with the contracts ‘split to circumvent procurement procedures and awarded on the same day.’ The Auditor-General said the money ‘may have been lost’ and that ‘the payment may have been made for items not supplied.’”
On payments to accounting firms, SERAP quoted the Auditor-General as stating:
“INEC ‘paid over ₦129 million [₦129,375,000.00] to 19 accounting firms for financial audit services without evidence of utilisation or requests and expenditure by the consultants.’ The Auditor-General raised concerns that the money ‘may have been diverted.’ He wants the money recovered and remitted to the treasury.”
On accreditation devices, SERAP said the Auditor-General reported:
“INEC also ‘paid over ₦504 million [₦504,492,641.00] for accreditation devices without due procurement process. The ‘APG had expired before the security licence key was delivered and the software was valid for only four months, raising questions about economy and value for money.’ The Auditor-General also raised concerns that the money ‘may have been diverted.’”
The organisation further cited concerns over payments for sleeping mats and digital archiving:
“INEC ‘paid over ₦235 million [₦235,103,000.00] to unqualified contractors for sleeping mats and digital archiving.’ The Auditor-General identified ‘serious concerns regarding the eligibility and capacity of the contractors’, and raised concerns that the money ‘may have been lost.’ He wants the money recovered.”
SERAP said INEC should provide evidence to establish how the more than ₦112 billion identified as “irregularly paid” was used.
“INEC should provide documentary and physical evidence that the over ₦112 billion identified as ‘irregularly paid’ was actually used to procure the electoral materials concerned and account for the present location and status of those materials.”
The organisation also stressed the public’s right to information on the use of electoral funds.
“Nigerians have a right to know every public act, everything that is done in the public interest, by their public institutions including INEC.”
It added:
“Democracy requires an informed citizenry. That principle is directly relevant to public expenditure by an electoral management body: citizens are entitled to know how resources entrusted to INEC for the conduct of elections have been used.”
SERAP also called on INEC to preserve all electoral equipment and other public assets covered by the Auditor-General’s findings until the issues are fully investigated.
“INEC should also ensure that no electoral equipment, material or other public asset covered by the Auditor-General’s findings is disposed of, transferred, destroyed, written off or otherwise dealt with in a manner that could frustrate accountability or recovery pending completion of the reconciliation and any resulting investigation.”
On the scope of any investigation, SERAP said:
“Any referral to the EFCC and ICPC should expressly cover the contractors, companies, suppliers and consultants who irregularly received public funds, as well as any INEC officials or other public officials who authorised, processed, facilitated or benefited from the transactions.”
It added:
“The recommended investigations should determine, among other things: whether the contracted goods and services were actually supplied; whether payments corresponded with goods and services actually delivered; and whether contracts were deliberately split to circumvent procurement requirements.”
SERAP further urged INEC to cooperate with relevant agencies where wrongdoing is established.
“Where investigations establish that public funds were unlawfully received or expended, INEC should cooperate fully with the EFCC, ICPC, Auditor-General, Attorney-General of the Federation and other competent authorities to secure recovery and remittance of the funds to the appropriate public account.”
“Recovery should extend to all amounts established to have been unlawfully or irregularly paid, together with any other recoverable public loss established through the investigations.”
SERAP also cited constitutional and international obligations relating to accountability and anti-corruption.
“SERAP notes that Section 15(5) of the Nigerian Constitution requires public institutions including INEC to abolish all corrupt practices and abuse of power. Section 13 of the Nigerian Constitution imposes clear responsibility on INEC to conform to, observe and apply the provisions of Chapter 2 of the constitution.”
“Nigeria’s obligations under the UN Convention against Corruption requires INEC to adopt preventive anti-corruption policies and transparent public procurement and public financial management.”
“Article 25 of the International Covenant on Civil and Political Rights and Article 13 of the African Charter on Human and Peoples’ Rights to which Nigeria is a state party protect citizens’ rights to participate in public affairs.”